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PEOPLE EX REL. METROPOLITAN STREET RY. CO. v. NEW YORK

No. 74.

199 U.S. 1 (1905)

25 S.Ct. 705

50 L.Ed. 65

THE PEOPLE OF THE STATE OF NEW YORK ex rel. METROPOLITAN STREET RAILWAY COMPANY v. NEW YORK STATE BOARD OF TAX COMMISSIONERS.

Supreme Court of United States.

Decided May 29, 1905.

Attorney(s) appearing for the Case

Mr. Elihu Root and Mr. William D. Guthrie for plaintiffs in error in this case and in Nos. 75 and 76.

Mr. Elihu Root, with whom Mr. Frank H. Platt was on the brief, for plaintiffs in error in Nos. 77 and 78 argued simultaneously herewith.

Mr. Charles A. Collin, with whom Mr. William F. Sheehan was on the brief, for plaintiffs in error in No. 79.

Mr. Louis Marshall and Mr. Julius M. Mayer, Attorney General of the State of New York, for defendant in error in this case and for defendant in error in Nos. 75, 76, 77, 78, 79 and 80.

MR. JUSTICE BREWER, after making the foregoing statement, delivered the opinion of the court.

The decision of the Court of Appeals settles that there is nothing in the law or the proceedings in this case in conflict with the constitution of that State. It is not contended by the plaintiff in error that there is any constitutional objection to the taxation of franchises. The right to subject them to a share in the burden of...

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